Taxation of international jobsite

I want to know about taxation of international job site.

If a company/person located in  india launches a website similar to naukrii or monsterr with targeted customers only in usa, will it be considered as export of IT services?

will the service be excluded from service tax under rule 6a of service tax?

will the income be exempted from income tax under 80hhe?

is the import/export code (iec) required for such company/person?

Thanks

Jay